This site uses cookies. By continuing to browse the site you are agreeing to our use of cookies. To find out more about cookies on this website and how to delete cookies, see our Cookie Policy.

Tools which collect anonymous data to enable us to see how visitors use our site and how it performs. We use this to improve our products, services and user experience.


Tools that enable essential services and functionality, including identity verification, service continuity and site security.

Where Taxpayers and Advisers Meet

US tax on UK state pension

Joined:Wed Apr 28, 2021 7:37 pm
US tax on UK state pension

Postby jrhill » Wed Apr 28, 2021 7:45 pm

I am a US citizen resident in UK and have just started receiving my UK basic state pension. Can you please confirm whether, as I believe, this is taxable in the US? If so, where and how do I report it?

Many thanks.

Joined:Thu Aug 16, 2012 4:31 pm

Re: US tax on UK state pension

Postby DavidTreitel » Fri Apr 30, 2021 8:06 am

As a US citizen, the annual US income tax return reports worldwide income & gains. The income you describe is foreign source pension income and reported on Form 1040 and Form 1116. If you owe tax to HMRC on this source of income, you'd want to be paying UK tax to HMRC no later than 31 December each year to ensure you have adequate foreign tax credit to claim in the US.

Return to “International Tax”